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June 30, 2016

The political economy of tax reforms

Publication

In the Netherlands, major tax reform proposals sometimes are adopted and converted into policy, but often they are not. This CPB Policy Brief focuses on why this is so.

June 30, 2016

Een politiek-economische analyse van de groei en beperking van de hypotheekrenteaftrek

Publication (in Dutch only)

In 2012 en 2013 zijn er substantiële maatregelen genomen om de omvang van de hypotheekrenteaftrek te beperken. Deze studie verklaart waarom er op dat moment wel voldoende draagvlak voor beperkende maatregelen was, terwijl deze maatregelen politiek lang onbespreekbaar waren, ondanks de vele rapporten van deskundigen.

March 16, 2016

Tax bunching by owners of small corporations

Publication

In the Netherlands owners of small corporations face taxation of corporate, labour and capital income. Taxation of the latter may be deferred. We study their options for income shifting using bunching techniques.

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